Once the taxable service is exported and various input services have been utilized for providing the output service, the service provider is entitled for the rebate

SUMMARY OF CASE LAW Once the taxable service is exported and various input services have been utilized for providing the output service the service provider is entitled for the rebate, which is equal to the service tax paid on the input services. RELEVANT PARAGRAPH 11. We have gone through the records of the case carefully. In respect of Appeal No. ST/115/2008, the rebate has been rejected on the ground that the service exported Is not taxable. However, in the other appeal it has been, held that they are taxable. Only with regard to some of the input services, the Commissioner (Appeals) in ...